Georgia
Job Tax Credit Program

Program Description

Provides for a statewide job tax credit for any business
or headquarters of any such business engaged in manufacturing, warehousing
and distribution, processing, telecommunications, tourism, or research
and development industries, but does not include retail businesses. If
other requirements are met, job tax credits are available to businesses
of any nature, including retail businesses, in counties recognized and
designated as the 40 least developed counties.

Counties and certain census
tracts in the state are ranked and placed in economic tiers using the
following factors: